The publication of personal tax credit statistics in the Lower Layer Super Output Area (LSOA) in England and Wales and in the Scotland data zone consists of a series of tables showing the number of families, the tax credits in England, Scotland and Scotland will receive Wales as of August 31, 2018. The tables also show the number of children corresponding to the families of the recipients of tax credits in the lower super output range. Information on the number of tax credit beneficiary families and the number of children is also published at local and regional levels.
In April 2003, tax credits were introduced to replace the working family tax credit, the disabled person tax credit, and the child tax credit. They are an important part of government policy aimed at providing adequate financial incentives for work, reducing child poverty, and increasing financial support for all families.
Working Tax Credits (WTC) provide support for low-income people with or without children at work. It is available to people who are at least 16 years old and who meet certain criteria.
Child Tax Credits provide income-related support for children and skilled youth aged 16-19 who have full-time, non-advanced, or recognized education in a single tax credit payable to the primary caregiver. Families can apply for CTC whether the adults are employed or not.
For more information on eligibility, see the HMRC website: https://www.gov.uk/browse/benefits/tax-credits
These annual statistics provide a geographic breakdown of the number of families and children of tax credit beneficiaries in those families by type of award for the United Kingdom. These are national statistics. The release month is indicated in the HMRC release schedule, with the exact date at least 28 days prior to release in the HMRC statistics release calendar.
The statistics contained in this publication are therefore of interest to anyone looking for detailed geographic estimates of the number of families receiving tax credits.
3. Accuracy and Reliability
The published tables are based on the final premium data for 2018-19, which in turn is based on 100% of the tax credit administrative data available for that period and is therefore not subject to sampling errors.
This publication has been prepared in accordance with the UK Statistical Agency’s Code of Conduct for the Production of Official Statistics and has been independently verified through a step-by-step quality assurance process.
4th Timeliness and punctuality
The publication of the Personal Tax Credit and Child Benefit Data (LSOA and Datenzone) statistics was first published in 2007 and will be produced with enough time to do the analysis, quality assurance and prepare the right format for publication. The publication has been released every year on the previously announced date since then.
5. Accessibility and clarity
HMRC has increased its focus on accessibility and all documents published for this release meet the department’s accessibility requirements. For more information, please visit the website here: https://hmrcdigital.blog.gov.uk/category/accessibility/
Small Area Personal Tax Credit Statistics (LSOA and Data Zone) are free and available to users through the UK National Statistics publications hub: https://www.gov.uk/government/statistics
Publications are available in PDF and Excel formats and can be easily downloaded by users. The latest statistics publication for 2018-19 is available in HTML and Open Document Spreadsheet (ODS) formats to meet the new accessibility requirements.
You can also access previous publications by visiting HMRC’s statistics on The Nation Archives website.
6th Coherence and comparability
Although the data for these statistics comes from the same data source that was used to produce the geographic analysis for completed annual child and work tax credits, these two publications are not comparable as the latter covers tax credit claims throughout the tax year and this publication contains only one Snapshot as of August 31st.
Also, due to the numerous policy changes that have affected CWTC over the past decade, it is difficult to fully compare this publication with previous publications. Changes in geographical boundaries and area codes have also affected the time series analysis, which may be explained in the publication itself.
7th Tradeoffs between components of output quality
We are committed to ensuring that these statistics are as accurate as possible and to minimize changes due to errors. Therefore, the data is published in a timely manner, taking into account the time required to carry out a complete and reliable quality assurance.
8th. Assessment of users’ needs and perceptions
Users can provide feedback by contacting the statistician in charge, the details of which are given in the publication.
HMRC launched an extensive consultation on a number of statistics on February 8, 2021, which can be found here:
This includes changes to a number of publications on tax credit statistics, including a proposal to discontinue this publication because the number of customers with tax credits will decrease when they switch to Universal Credit. Please see the consultation for more details. Changes to tax credit releases will be taken into account based on user feedback, to which we will respond after the consultation.
A formal review of our publications on national and official statistics took place between May and August 2011. Over 130 responses were received from a wide range of users. A report summarizing the responses received has been published.
9. Performance, costs and burden of the respondents
Most of the records used for this analysis come from the tax credit administrative data that is processed at the time the child and labor tax credits are created. Completed Annual Awards Geographical Analysis and therefore the cost of performing this analysis is minimal. The production of these statistics does not mean any additional burden for employees or employers.
10. Confidentiality, Transparency and Security
All of the data sets used for these statistics are stored in Controlled Access Folders (CAFs) that can be accessed by some analysts who have a proven business need to access the data. HMRC strives to manage information efficiently to ensure that our records are up to par
- United Kingdom General Data Protection Regulation (GDPR) 2018
- The Data Protection Act 2018
- The 1998 Data Protection Act
- The Public Records Act 1968
- The Freedom of Information Act 2000 (FOI) (specifically, the Code of Conduct for Record Management, issued under s46 FOI, which requires authorities to have effective record-keeping arrangements).
According to the pre-release access guidelines, the information in the tables will not be released in final form one day before release and will only be released to nominated officials and ministers whose names will be published on the HMRC website.